About TOT

Transient Occupancy Tax (TOT) is a tax that is paid by lodging guests. The property owners/management companies collect and remit the tax on the county’s behalf. 

Visitors are drawn to Placer County by its natural beauty and the region’s unique and historical attractions. The economic impact of tourism is vital to the local economy. Balancing the costs and benefits of tourism is essential to the preservation of our communities and our quality of life. Transient Occupancy Tax is an important part of that balance and allows visitors to help fund the services being utilized during their stay. 

The Capital Projects Advisory (Cap) Committee, a 13-member group representing the broad economic and geographic interests throughout eastern Placer County, makes recommendations to the Placer County Board of Supervisors on which projects should receive funding allocated from the TOT tax collected. 

The committee supports the priorities outlined in the Tourism Master Plan for the region. The committee is co-chaired by Placer County and the North Lake Tahoe Resort Association and includes members appointed by community organizations representing resorts, small business, residents and visitors.

You can view some recent information on the Cap Committee and TOT-related decisions in the following press releases: